Today, cultural heritage is a very charming and serious topic in our China. There is much hot discussion and debate about the relationship between preserving and utilizing cultural heritages. It is its value judgment that decides if a cultural heritage should be conserved or utilized. It seems that the insufficiency in value understanding causes many difficulties in conservation of cultural heritages. According to relevant evaluation of environmental resources, the study analyses different sorts of values of cultural heritages. Then, after comparing different types of valuation methods, the study expatiates some types that are suitable to the evaluation of cultural heritages. And also the study tries to establish a valuation system for cultural heritages. After analyzing the structure of such system, together with the theory of globalization, sustainable development and conservation, the study brings forward some suggestions on perfecting such valuation system for cultural heritages.
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